Gov. Andrew Cuomo is spending economic development funds on a TV ad promoting his executive order allowing New York taxpayers to pre-pay their 2018 property taxes as a response to a new federal law that curbs deduction of state and local taxes.

The Empire State Development Corp. paid for the 30-second spot running on network and cable TV.

“So now Empire State Development Corp is running TV commercials promoting pre-payment of property taxes, incidentally showing @NYGovCuomo executive order. Bankrolled from ESDC cash slushpile because …,this will promote economic growth in NY?,” tweeted EJ McMahon of the Empire Center for Public Policy.

McMahon used the hashtag “shamelessly political.”

“Why doesn’t he have the state Democratic Party pay for it?” he asked.

McMahon also noted that the federal law approved by President Trump and the GOP-led Congress significantly slashes taxes to corporations and businesses, which is not mentioned in the ad.

Dutchess County Executive Marc Molinaro, a Republican who has flirted with running for governor, chimed in: “How and why is this an ESDC expense?”

Cuomo stood by the ad and even provided a link to it on his Twitter feed.

The Cuomo administration also issued a statement defending the ad as an appropriate “public education” campaign, not a political promotion for the governor, a two-term Democrat running for re-election next year.

“This public education effort was launched in real time within a limited five-day window to ensure as many New York property taxpayers as possible knew they might benefit financially from pre-payment,” said Empire Development spokesman Jason Conwall.

“Make no mistake: This federal legislation effectively raises taxes on New Yorkers and anyone claiming to be confused about the relationship between taxes and economic development shouldn’t call themselves an expert,” he added.